The Commissioner for Revenue notifies
that the annual notification by non-disclosing intermediaries that is required
in terms of regulation 13(7)(e) of the Cooperation with Other Jurisdictions on
Tax Matters Regulations is now available for download from here.
The deadline for submission of
this annual notification will be the end of February of every year. For
reportable cross-border arrangements where the trigger point for reporting took
place up to 31 December 2021 such deadline will be the 28 February 2022.
Submissions are to be made by sending a signed copy of the completed document
to mdr.mfin@gov.mt.